"I have a 1099-nec for a client that worked for Uber. I went to 1099-misc scrolled to box 3"

But it's not a 1099-Misc. That is the info that used to be in box 7 on 1099-Misc. Now it's on the 1099-NEC. You went to the wrong form.

They might also get a 1099-K.

https://www.uber.com/us/en/drive/tax-information/tax-documents/

https://help.uber.com/driving-and-delivering/article/what-is-a-1099-nec?nodeId=c7ed2266-4cc3-442e-83...

https://www.uber.com/us/en/drive/tax-information/faq-and-resources/

https://www.irs.gov/taxtopics/tc510

There is some light reading that should be helpful.

Your client is supposed to track and report some business expense value from the use and operation of the vehicle, and what it takes to make that income. That's their business, as Schedule C.